# The Individual Savings Account Regulations 1998, Regulation 10: Qualifying individuals who may invest under an account that is not a junior ISA account nor a Lifetime ISA

Extent: E+W+S+N.I.

(1) This regulation specifies the description of individual (“qualifying individual”) who may invest under an account that is not a junior ISA account nor a Lifetime ISA.
(2) A qualifying individual to whom paragraph (1) refers is an individual—
(a) who is 18 years of age or over;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(cza) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ca) who has not exceeded the ... overall subscription limit in regulation 4ZA(1)... in that year;
(d) (i) who is resident ... in the United Kingdom, or
(ii) who, though not resident in the United Kingdom, has general earnings from overseas Crown employment subject to United Kingdom tax within the meaning given by section 28 of ITEPA 2003, or
(iii) who, though not resident in the United Kingdom, is married to or in a civil partnership with a person mentioned in paragraph (ii); or
(iv) who, where the terms and conditions of an account allow for it, though not resident in the United Kingdom, makes a subscription to the account in accordance with regulation 5D.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/1998/1870/regulation/10 (the official version)
Page: https://openlegislation.uk/individual-savings-account-regulations-1998/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.